Documentos de Académico
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PRESENTADO:
NRC: 6519
DOCENTE:
DANIEL FRANCISCO FUENTES BAEZ
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2. FOREIGN CURRENCY: Foreign currency is all that currency of non-current use at the
national level. Depending on the geographic location of the company, it will have one
functional currency or another.
3. CONTROLLER: El controller financiero es el profesional responsable del control financiero
de la empresa, por lo que su posición en la compañía está ligada al control y supervisión,
haciendo de puente entre la gestión y la contabilidad.
4. LOCAL CURRENCY: It refers to the currency of the company in which the financial
statements of a company are kept. The local currency is usually the legal tender of the
country in which the finance company is located.
5. SUBSIDIARY: Rate or ratio of proportion that exists between the value of one currency
with respect to another.
8. MONETARY ITEMS: Monetary items are monetary units held in cash, as well as assets and
liabilities to be received or paid, through a fixed or determinable number of monetary
units.
10. EXCHANGE RATE: The exchange rate or exchange rate is the relationship between the
value of one currency and another, that is, it tells us how many coins of one currency are
needed to obtain one unit of another.
REFERENCIAS
https://auditconsulting.ec/conversion-de-estados-financieros-a-moneda-extranjera/
https://www.banrep.gov.co/es/estadisticas/trm#:~:text=La%20TRM%20se%20calcula%20
con,la%20negociaci%C3%B3n%20de%20las%20divisas.
https://www.investopedia.com/terms/f/functional-currency.asp
https://www.captio.net/blog/las-funciones-del-controller-
financiero#:~:text=El%20controller%20financiero%20es%20el,la%20gesti%C3%B3n%20y%
20la%20contabilidad.